No Irregularity Merely Because GST Order Passed on reply date: Madras HC

Thangapandi Steels Vs State Tax Officer (Madras High Court) The Madras High Court disposed of a writ petition challenging a GST assessment order and summary issued on 01.02.2025, which followed a show cause notice dated 25.11.2024. The petitioner contended that the order was vitiated because it was passed on the same day an additional reply was filed. The Court rejected this contention, holding that the mere fact that the order and the additional reply bore the same date does not, by itself, establish procedural irregularity or non-application of mind. On examining the impugned order, the Cour...